Match the following activities to their effect on the general ledger accounts. a. Allocate overhead costs to jobs
b. Pay factory utilities
c. Purchase indirect materials
d. Use indirect materials
e. Direct labor used

1. Credit Factory Overhead
2. Debit Factory Overhead
3. Debit Work in Process Inventory
4. Credit Raw Materials Inventory
5. Debit Raw Materials Inventory

a. Allocate overhead costs to jobs -  Credit Factory overhead

Work-in process inventory Dr

Factory overhead Cr

b. Pay factory utilities - Debit Factory overhead

Factory overhead Dr

Utilities payable Cr

c. Purchase indirect materials - Debit Raw material inventory

Raw material inventory Dr

Accounts payable Cr

d. Use indirect materials - Credit Raw materials Inventory

Factory overhead Dr

Raw material inventory Cr

e. Direct labor used - Debit Work in process inventory

Work-in process inventory Dr

Wages payable Cr

hardwork and determination

there was no passage listed but using the process of elimination i'd say it was d. the high economy would do the opposite. i don't see how low prices would affect it. high unemployment is possible but i feel d is the better answer.